https://www.taxtmi.com/caselaws?id=401705 Packaged commodities excluded from Chapter II of the Legal Metrology (Packaged Commodities) Rules, 2011 are not brought within section 4A valuation merely because MRP is voluntarily printed on the package. The note explains that Rule 3 independently excludes packages containing more than 25 kg or 25 litres and packages meant for industrial or institutional consumers, and that section 4A applies only where a retail sale price declaration is statutorily required. On that reasoning, wall putty cleared in 40 kg packages was treated as assessable under section 4, and the section 4A demand, with consequential interest and penalty, was stated to be unsustainable. en-us Wed, 09 Dec 2020 00:00:00 +0530 Tue, 15 Dec 2020 10:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401705 Packaged commodities excluded from Chapter II of the Legal Metrology (Packaged Commodities) Rules, 2011 are not brought within section 4A valuation merely because MRP is voluntarily printed on the package. The note explains that Rule 3 independently excludes packages containing more than 25 kg or 25 litres and packages meant for industrial or institutional consumers, and that section 4A applies only where a retail sale price declaration is statutorily required. On that reasoning, wall putty cleared in 40 kg packages was treated as assessable under section 4, and the section 4A demand, with consequential interest and penalty, was stated to be unsustainable. Case-Laws Central Excise Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401705